AKRUAL: Jurnal Akuntansi
Vol 1 No 2: AKRUAL: Jurnal Akuntansi (April 2010)

Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Merger Dengan Menggunakan Metode Economic Value Added (Eva) Dan Market Value Added (Mva) Pada Pt Unilever Indonesia Tbk

Rakhmi Ayu Zulvina (Universitas Negeri Surabaya)
Musdholifah Musdholifah (Universitas Negeri Surabaya)

Article Info

Publish Date
07 Apr 2010

Abstract

AbstractMerger is a decision to combine or merge two or more companies into one new company. One of the merged company in Indonesia is PT Unilever Indonesia Tbk with PT Knorr Indonesia in 2004. To identify and analyze it, EVA and MVA method is used, then the results of the calculations tested using normality test statistical tool kolmogorov smirnov, and carried out by means of differential test paired samples T-test.The increase of  EVA before and after the merger worth 125.30%. While the increase in MVA before and after the merger worth 227.33%. Increasing the value of MVA was more due to the company's market value, which is reflected in the share price and listed share, although not free from invested capital in the company

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Journal Info
AKRUAL: Jurnal Akuntansi
Website

Abbrev

aj

Publisher

Universitas Negeri Surabaya

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...